{"id":1264,"date":"2022-12-12T00:00:00","date_gmt":"2022-12-11T15:00:00","guid":{"rendered":"https:\/\/preview.ht-tax.or.jp\/sozoku-guide\/%e7%a7%81%e9%81%93%e8%a9%95%e4%be%a1%e3%81%ae%e3%82%a4%e3%83%ad%e3%82%a4%e3%83%ad"},"modified":"2025-04-03T13:08:45","modified_gmt":"2025-04-03T04:08:45","slug":"shidohyoka","status":"publish","type":"post","link":"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/shidohyoka","title":{"rendered":"\u79c1\u9053\u8a55\u4fa1\u306e\u30a4\u30ed\u30a4\u30ed"},"content":{"rendered":"<p>\u300c\u56fa\u5b9a\u8cc7\u7523\u7a0e\u304c\u975e\u8ab2\u7a0e\u3067\u3082\u3001\u76f8\u7d9a\u7a0e\u306f\u8ab2\u7a0e\u3055\u308c\u308b\u300d<\/p>\n<p>\u3053\u306e\u3088\u3046\u306a\u9053\u8def\u306f\u591a\u304f\u5b58\u5728\u3057\u307e\u3059\u3002<br \/>\n\u3069\u306e\u3088\u3046\u306a\u5834\u5408\u306b\u76f8\u7d9a\u7a0e\u304c\u8ab2\u7a0e\u3055\u308c\u308b\u306e\u304b\u3092\u307e\u3068\u3081\u3066\u307f\u307e\u3057\u305f\u3002<\/p>\n<p class=\"post-auther\"><a href=\"https:\/\/www.ht-tax.or.jp\/sozoku-center\/offices_category\/kanto\/#kamata\">\u84b2\u7530\u4e8b\u52d9\u6240<\/a><\/p>\n<div class=\"mt10 mb20 f clearfix\">\n<h2 class=\"mt30\">1.\u9053\u8def\u3092\u8ab0\u304c\u5229\u7528\u3057\u3066\u3044\u308b\u306e\u304b\uff1f<\/h2>\n<p>\u79c1\u9053\u306e\u8a55\u4fa1\u3092\u3059\u308b\u306b\u3042\u305f\u3063\u3066\u306f\u3001\u8ab0\u304c\u5229\u7528\u3057\u3066\u3044\u308b\u304b\u306b\u3088\u3063\u3066\u5927\u304d\u304f\u8a55\u4fa1\u65b9\u6cd5\u304c\u7570\u306a\u3063\u3066\u304d\u307e\u3059\u3002<\/p>\n<ul class=\"mt20\">\n<li><span class=\"f-green\">\u4e0d\u7279\u5b9a\u591a\u6570\u306e\u4eba\u304c\u5229\u7528<\/span><br \/>\n\u901a\u308a\u629c\u3051\u304c\u3067\u304d\u308b\u79c1\u9053\u306a\u3069\u306e\u3053\u3068\u3067\u3059\u3002\u3053\u306e\u5834\u5408\u306f\u3001\u300c\u8a55\u4fa1\u3057\u306a\u3044\u300d\u3053\u3068\u306b\u306a\u3063\u3066\u3044\u307e\u3059\u3002<\/li>\n<li><span 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\/>\n\u8def\u5730\u72b6\u6577\u5730\u3068\u306f\u3001\u516c\u9053\u304b\u3089\u6b7b\u89d2\u306b\u306a\u308b\u90e8\u5206\u304c\u3042\u308b\u6577\u5730\u306e\u3053\u3068\u3067\u3059\u3002<br \/>\n\u307e\u305f\u3001\u8def\u5730\u72b6\u90e8\u5206\u3068\u306f\u3001\u305d\u306e\u4eba\u306e\u6577\u5730\u304c\u516c\u9053\u3088\u308a\u3082\u5965\u306b\u3042\u308b\u5834\u5408\u306b\u516c\u9053\u3068\u6577\u5730\u3092\u7e4b\u3050\u901a\u8def\u306e\u3053\u3068\u3092\u6307\u3057\u307e\u3059\u3002<br \/>\n\u3053\u306e\u5834\u5408\u306f\u3001\u300c\u5b85\u5730\u306e\u4e00\u90e8\u300d\u3068\u8003\u3048\u308b\u305f\u3081\u6e1b\u984d\u306f\u3067\u304d\u307e\u305b\u3093\u3002\u305d\u306e\u6577\u5730\u3068\u4e00\u4f53\u8a55\u4fa1\u3068\u306a\u308a\u307e\u3059\u3002<\/li>\n<\/ul>\n<div class=\"mt20 mb30\"><img decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/cms\/sozoku-img\/center\/uploads\/2022\/11\/shidohyoka-fig2.png\" alt=\"\u79c1\u9053\u5229\u7528\u8005\u306e\u9055\u3044\u306b\u3088\u308b\u8a55\u4fa1\u5206\u985e\" width=\"100%\" height=\"auto\" loading=\"lazy\" class=\"size-full wp-image-2781 aligncenter\" \/><\/div>\n<h2 class=\"mt30\">2.\u884c\u304d\u6b62\u307e\u308a\u79c1\u9053\u306e\u8a55\u4fa1\u65b9\u6cd5<\/h2>\n<p>\u5148\u307b\u3069\u3054\u7d39\u4ecb\u3057\u305f\u3068\u304a\u308a\u3001\u884c\u304d\u6b62\u307e\u308a\u306b\u306a\u3063\u3066\u3044\u308b\u79c1\u9053\u306e\u8a55\u4fa1\u65b9\u6cd5\u306f\u5b85\u5730\u306e\u8a55\u4fa1\u306e30\uff05\u304c\u4e00\u822c\u7684\u3067\u3059\u3002<br \/>\n\u305f\u3060\u3057\u3001\u8a55\u4fa1\u3057\u3088\u3046\u3068\u3057\u3066\u3044\u308b\u8a72\u5f53\u306e\u571f\u5730\u304c\u4ee5\u4e0b\u306e\u3069\u3061\u3089\u306b\u3042\u3066\u306f\u307e\u308b\u304b\u306b\u3088\u308a\u3001\u4f7f\u7528\u3059\u308b\u4fa1\u984d\u3084\u8a55\u4fa1\u65b9\u6cd5\u304c\u5909\u308f\u3063\u3066\u304d\u307e\u3059\u3002<\/p>\n<ul class=\"mt15 f-green\">\n<li>\u8def\u7dda\u4fa1\u5730\u57df\u306b\u5c5e\u3057\u3066\u3044\u308b\u306e\u304b<\/li>\n<li>\u500d\u7387\u5730\u57df\u306b\u5c5e\u3057\u3066\u3044\u308b\u306e\u304b<\/li>\n<\/ul>\n<h3 class=\"mt20\">2-1.\u8def\u7dda\u4fa1\u5730\u57df\u306b\u5c5e\u3057\u3066\u3044\u308b\u5834\u5408<\/h3>\n<p>\u56fd\u7a0e\u5e81\u3067\u306f\u3001\u571f\u5730\u8a55\u4fa1\u7b49\u306e\u305f\u3081\u306b\u9053\u8def\u306b\u9762\u3059\u308b\u6a19\u6e96\u7684\u306a\u5b85\u5730\u306e1m<sup>2<\/sup>\u3042\u305f\u308a\u306e\u4fa1\u984d\u3092\u6bce\u5e74\u8a2d\u5b9a\u3057\u3001\u516c\u8868\u3057\u3066\u3044\u307e\u3059\u3002\u3053\u306e\u4fa1\u984d\u3092\u3001\u8def\u7dda\u4fa1\u3068\u3044\u3044\u307e\u3059\u3002<\/p>\n<p>\u8def\u7dda\u4fa1\u304c\u8a2d\u5b9a\u3055\u308c\u3066\u3044\u308b\u5730\u57df\u306e\u3053\u3068\u3092\u3001\u8def\u7dda\u4fa1\u5730\u57df\u3068\u3044\u3044\u307e\u3059\u3002<br \/>\n\u8a55\u4fa1\u3057\u3088\u3046\u3068\u3057\u3066\u3044\u308b\u571f\u5730\u304c\u8def\u7dda\u4fa1\u5730\u57df\u306b\u5c5e\u3059\u308b\u5834\u5408\u3001\u4ee5\u4e0b\u306e\u6307\u6a19\u3067\u8a55\u4fa1\u3057\u307e\u3059\u3002<\/p>\n<p class=\"border\">\u8def\u7dda\u4fa1\u00a0\u00d7\u00a0\u5404\u7a2e\u88dc\u6b63\u7387\u00a0\u00d7\u00a0\u5730\u7a4d\u00a0\u00d7\u00a030\uff05<\/p>\n<p>\u3042\u308b\u3044\u306f\u3001\u4ee5\u4e0b\u306e\u6307\u6a19\u3067\u8a55\u4fa1\u3057\u307e\u3059\u3002<\/p>\n<p class=\"border\">\u7279\u5b9a\u8def\u7dda\u4fa1<span class=\"f-green\">\u203b1<\/span>\u00a0\u00d7\u00a0\u5730\u7a4d\u00a0\u00d7\u00a030\uff05<\/p>\n<p class=\"text14\"><span class=\"f-green\">\u203b1<\/span>\uff1a\u8def\u7dda\u4fa1\u5730\u57df\u3067\u306a\u3044\u3068\u7279\u5b9a\u8def\u7dda\u4fa1\u304c\u53d6\u5f97\u3067\u304d\u306a\u3044\u7b49\u3001\u7279\u5b9a\u8def\u7dda\u4fa1\u306e\u8a2d\u5b9a\u7533\u8acb\u304c\u3067\u304d\u306a\u3044\u79c1\u9053\u3082\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u7279\u5b9a\u8def\u7dda\u4fa1\u3092\u53d6\u5f97\u3059\u308b\u306b\u306f\u3001\u7a0e\u52d9\u7533\u544a\u5148\u306e\u7a0e\u52d9\u7f72\u9577\u306b\u300c<a href=\"https:\/\/www.nta.go.jp\/about\/organization\/kantoshinetsu\/topics\/kobetsu\/tokutei.htm\" target=\"_blank\" rel=\"nofollow noopener\">\u7279\u5b9a\u8def\u7dda\u4fa1\u8a2d\u5b9a\u7533\u51fa\u66f8<\/a>\u300d\uff08\u56fd\u7a0e\u5e81\uff09\u3092\u63d0\u51fa\u3057\u307e\u3059\u3002<\/p>\n<div class=\"mt5 mb30\"><span class=\"column-cf\">\u53c2\u8003<\/span>\u00a0\u56fd\u7a0e\u5e81\u300c<a href=\"https:\/\/www.nta.go.jp\/about\/organization\/kantoshinetsu\/topics\/kobetsu\/pdf\/tokutei01.pdf\" class=\"green\" target=\"_blank\" rel=\"nofollow noopener\">\u7279\u5b9a\u8def\u7dda\u4fa1\u8a2d\u5b9a\u7533\u51fa\u66f8\u306e\u63d0\u51fa\u30c1\u30a7\u30c3\u30af\u30b7\u30fc\u30c8<\/a>\u300d<\/div>\n<div class=\"mt5 mb30\"><span class=\"column-cf\">\u53c2\u8003\u30b3\u30e9\u30e0<\/span>\u300c<a href=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/rosenka-toha\/\">\u8def\u7dda\u4fa1\u3063\u3066\u4f55\u3060\u308d\u3046\uff1f<\/a>\u300d<\/div>\n<h3 class=\"mt20\">2-2.\u500d\u7387\u5730\u57df\u306b\u5c5e\u3057\u3066\u3044\u308b\u5834\u5408<\/h3>\n<p>\u8a55\u4fa1\u3057\u3088\u3046\u3068\u3057\u3066\u3044\u308b\u571f\u5730\u306b\u8def\u7dda\u4fa1\u304c\u8a2d\u5b9a\u3055\u308c\u3066\u3044\u306a\u3044\u5834\u5408\u304c\u3042\u308a\u3001\u500d\u7387\u5730\u57df\u3068\u3044\u3044\u307e\u3059\u3002<br \/>\n\u3053\u306e\u5730\u57df\u306f\u500d\u7387\u65b9\u5f0f\u3067\u8a55\u4fa1\u3055\u308c\u307e\u3059\u3002\u56fa\u5b9a\u8cc7\u7523\u7a0e\u8a55\u4fa1\u984d\u306b\u56fd\u7a0e\u5e81\u304c\u5b9a\u3081\u305f\u500d\u7387\u3092\u639b\u3051\u3066\u7b97\u51fa\u3057\u307e\u3059\u3002<br \/>\n\u500d\u7387\u3092\u8a18\u8f09\u3057\u305f\u8cc7\u6599\u300c\u8a55\u4fa1\u500d\u7387\u8868\u300d\u306f\u3001\u56fd\u7a0e\u5e81\u306e\u30a6\u30a7\u30d6\u30b5\u30a4\u30c8\u306b\u63b2\u8f09\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n<div class=\"mt5 mb30\"><span class=\"column-cf\">\u53c2\u8003<\/span>\u00a0\u56fd\u7a0e\u5e81\u300c<a href=\"https:\/\/www.rosenka.nta.go.jp\/docs\/ref_rtof.htm\" class=\"green\" target=\"_blank\" rel=\"nofollow noopener\">\u8a55\u4fa1\u500d\u7387\u8868<\/a>\u300d<\/div>\n<p>\u500d\u7387\u5730\u57df\u306b\u3042\u305f\u308b\u5834\u5408\u3001\u4ee5\u4e0b\u306e\u6307\u6a19\u3067\u8a55\u4fa1\u3057\u307e\u3059\u3002<\/p>\n<p class=\"border\">\u56fa\u5b9a\u8cc7\u7523\u7a0e\u8a55\u4fa1\u984d<span class=\"f-green\">\u203b2<\/span>\u00a0\u00d7\u00a0\u500d\u7387\u00a0\u00d7\u00a030\uff05<\/p>\n<p class=\"text14\"><span class=\"f-green\">\u203b2<\/span>\u306e\u4fa1\u984d\u306f\u3001\u6bce\u5e746\u6708\u9803\u306b\u5e02\u533a\u753a\u6751\u5f79\u5834\u304b\u3089\u9001\u3089\u308c\u3066\u304f\u308b\u56fa\u5b9a\u8cc7\u7523\u7a0e\u306e\u8ab2\u7a0e\u660e\u7d30\u66f8\u306b\u8a18\u8f09\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>\u305f\u3060\u3057\u3001\u56fa\u5b9a\u8cc7\u7523\u7a0e\u8a55\u4fa1\u984d\u304c\u79c1\u9053\u3067\u3042\u308b\u3053\u3068\u3092\u8003\u616e\u3057\u3066\u96d1\u7a2e\u5730\u3068\u3057\u3066\u4ed8\u3055\u308c\u3066\u3044\u308b\u5834\u5408\u3001\u79c1\u9053\u3067\u306a\u3044\u3082\u306e\u3068\u3057\u3066\u4ed8\u3055\u308c\u305f\u56fa\u5b9a\u8cc7\u7523\u7a0e\u8a55\u4fa1\u984d\u3092\u4f7f\u7528\u3057\u3066\u8a08\u7b97\u3057\u307e\u3059\u3002<\/p>\n<p>\u3053\u306e\u5834\u5408\u3001\u8fd1\u508d\uff08\u304d\u3093\u307c\u3046\uff09\u5b85\u5730\u306e\u56fa\u5b9a\u8cc7\u7523\u7a0e\u8a55\u4fa1\u984d\u3092\u4f7f\u7528\u3057\u3066\u3001\u8a55\u4fa1\u984d\u3092\u8a08\u7b97\u3057\u307e\u3059\uff08\u5e02\u533a\u753a\u6751\u5f79\u5834\u3067\u78ba\u8a8d\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\uff09\u3002<\/p>\n<h2 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href=\"https:\/\/www.ht-tax.or.jp\/sozoku-center\/contact\/\" rel=\"noopener\" target=\"_blank\">\u3054\u76f8\u8ac7\u30fb\u304a\u554f\u3044\u5408\u308f\u305b\u30da\u30fc\u30b8<\/a>\u3088\u308a\u3054\u9023\u7d61\u304f\u3060\u3055\u3044\u3002<br \/>\n\u65e5\u672c\u5168\u56fd\u306b\u4e8b\u52d9\u6240\u304c\u3054\u3056\u3044\u307e\u3059\u306e\u3067\u3001\u5168\u56fd\u3069\u3053\u3067\u3082\u76f8\u7d9a\u5c02\u9580\u30b9\u30bf\u30c3\u30d5\u304c\u4e01\u5be7\u306b\u5bfe\u5fdc\u3044\u305f\u3057\u307e\u3059\u3002<br \/>\n\u3069\u3046\u305e\u304a\u6c17\u8efd\u306b\u304a\u554f\u3044\u5408\u308f\u305b\u304f\u3060\u3055\u3044\u3002<br \/>\n<\/span><\/p>\n<div class=\"mt5 mb30\"><span class=\"column-cf\">\u53c2\u8003\u30b3\u30e9\u30e0<\/span>\u300c<a href=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/tochi-gengaku\/\">\u571f\u5730\u306e\u8a55\u4fa1\u306e\u6e1b\u984d\u8981\u7d20<\/a>\u300d<\/div>\n<\/div>\n<p><!-- https:\/\/www.ht-tax.or.jp\/sozoku-guide\/shidohyoka\/ 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